RTI update

Posted on 23 Jan 2019
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HMRC have made updates to a number of pages in their PAYE guidance to reflect changes employers will see from April 2014 say Harris & Co accountants Northampton

The updates include:

a "Late reporting reason" that can be entered on a Full Payment Submission (FPS) that"s late

being able to make a first 2014-15 PAYE submission any time after 6 March 2014

providing bank account details on an Employer Payment Summary (EPS) to get quicker repayments

new fields on an Earlier Year Update (EYU) for 2013-14

a new online appeals facility being introduced in 2014-15

more about what counts as a reasonable excuse for not reporting on time

updated guidance for employers exempt from filing or unable to file online

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